https://www.taxtmi.com/acts?id=3452 Wilful failure to furnish, in due time, the return of income setting forth undisclosed income for the block period, when required by notice under section 158BC(1)(a), attracts graded punishment under section 276CCC. The penalty framework varies with the amount of tax involved and may consist of imprisonment, fine, or both, with a proviso excluding failures connected with specified searches or requisitions during the stated period. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 01 Apr 2026 11:55:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3452 Wilful failure to furnish, in due time, the return of income setting forth undisclosed income for the block period, when required by notice under section 158BC(1)(a), attracts graded punishment under section 276CCC. The penalty framework varies with the amount of tax involved and may consist of imprisonment, fine, or both, with a proviso excluding failures connected with specified searches or requisitions during the stated period. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3452